@yaser-az .Sorry for late replying your query ,.
First of all You don't need to compile theme .just write that path(i.e asset_path and view_path ) in you config/theme.php file and apply it from the admin pannel .
And you can create scss file by creating your own package.if you don't know how create own package, then you should go with this following link:
and If you will open your project then you will find a file named webpack.mix.js in your module like -in the admin folder. You just need to copy the content of that file .and paste it into your package-> webpack.mix.js file.Also
in there you will find how js,image,and css are compiling .
you just need to run the follwing command on from terminal :
php artisan vendor:publish and press 0.
this will publish all your js,css and other file on to that path..
thank you .